Modelo de gestión financiera para minimizar la cartera de crédito vencida de la Cooperativa de Ahorro y Crédito San José Ltda., del cantón Chimbo, provincia de Bolívar, para el periodo 2018

Abstract

The research work aims in designing a financial management model to reduce the loan portfolio of the Savings and Credit Cooperativa San José Ltda., Of Cantón Chimbo, Province of Bolívar, for the period 2018, with the purpose of increasing the profitability of the cooperative through an adequate implementation of collection strategies and management. The research methods used are field research when applying tools such as: interview to the manager and surveys to employees and clients, documentary when analyzing the financial statements and descriptive when describing the current situation of the cooperative using the analysis SWOT and financial analysis. Resulting in the problems of the cooperative that was based on the credit portfolio that generated a high provision expense resulting in low levels of profitability, all this due to inefficient collection management, which is why the need for a financial management model based on the scorecard balance that sets out the strategies to be implemented, which are measured by the 5-year financial projection made with optimal results for financial management. It was concluded that the Savings and Credit Cooperative San José Ltda. Does not have an established financial management model that allows it to generate higher levels of profitability. Therefore, it is recommended to implement the financial management model proposed in this titling work for better decision making and greater efficiency in financial management.